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Determinants of loan losses in national banks: Size, regulation, and the AICPA model

Reed, Randy Marl
Louisiana Tech Digital Commons · Papers
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accountingbankingbanksregulation
Because of recent failures, the AICPA Banking Committee has developed a normative model citing specific variables for auditors to use in bank audits. This research has examined that AICPA model. In addition, the Auditing Principles Board has identified several areas of concern for auditing internal
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